New Mexico used to be one of a minority of states that applied origin-based local sales tax sourcing while also not applying a complimentary “seller’s use” tax to its local sales tax. Both of these things have changed in recent years. Today, New Mexico joins the majority of states in applying a destination-based tax system with local rates that apply identically regardless of where the seller may be located.
Source: SOVOS
Click on the logo to visit the website